Abstract
The study empirically investigated the effect of capital structure on corporate profit; evidence from cement manufacturing firms in Nigeria. It focused on quoted cement manufacturing firms in Nigeria from 2004-2013 using ex-post facto research design. Multi regression analysis was used to test the hypotheses. The findings were that, there exists a positive and significant effect of short term debt, long term debt and shareholder’s fund on the profit of cement manufacturing firms in Nigeria. The study recommends among others that, management should adopt a sound financing mix which will be beneficial to firms in the long run also; policies by Government should create a favourable macro-economic environment for cement companies to operate profitably.
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